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The Influence of Ownership Structure, Firm Size, and Capital Structure on Csr Disclosure

Year: 2025

Type: article

Abstract: This research examines the influence of share ownership structure, company size and capital structure on corporate social responsibility (CSR) disclosure. The research method used is a quantitative method. The population used in this research were 45 companies listed on the LQ-45 Index of the Indonesian Stock Exchange. The analytical method used in this research is multiple linear regression. The results of this research show that share ownership structure, company size and capital structure have no effect on corporate social responsibility (CSR) disclosure. This shows that CSR disclosure has become an important requirement for all companies listed on the LQ-45 index to be carried out without being influenced by the factors above.

Source: Journal of Islamic Finance and Accounting Research.

DOI: 10.25299/jafar.2025.20719

Authors: Sabrang Gilang Gemilang Gilang, Resti Kartika Dewi, Muhammad Helmy Reza

Institution: Universitas Islam Negeri Mataram

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4409712742

FWCI:

Cites: 5

Cited by:

Related to: 10